2024 (9) TMI 834

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.... disposed off in one order [order-in-original no. 104-106/1-3/M-IV/2015/COMMR/GH dated 24th August 2015] and a single notice for 2015-16 disposed off in the other [order-in-original no. 260/8/M-IV/2016/COMMR/PS dated 28th October 2016], we take up together, the controversy is over the thin edge of a wedge that, supposedly, is intended by notification no. 167/71-CE dated 11th September 1971 exempting '...all excisable goods produced in a technical, educational and research institution during the course of imparting technical training of an academic or vocational nature or carrying out experiments or research' from the whole of the duty of excise leviable thereon, inter alia, subject to satisfaction of officer not below the rank o....

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....Rs. 2,30,67,820 under section 11A of Central Excise Act, 1944, along with applicable interest under section 11AB of Central Excise Act, 1944, besides penalty of like amount in the first notice and proportional penalty in the other notices. The proposals in the notices were confirmed on the finding that supplies were made to 'group companies' making the appellant to be nothing other than 'in house' research and development organisation based on the overwhelming portion of such clearances during the disputed period. 3. According to Learned Counsel for appellant, the demand was inappropriate as their registration as 'research institute' is not in dispute and the excisable goods emanating from such research could not be denied the benefit of....

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....-Del)], relied upon in the impugned order, was inapplicable except where 'end products' were cleared which theirs were claimed as not being. 5. We have heard Learned Authorised Representative. 6. It appears to us that the facts are not in dispute. It is the extent to which the exemption notification is applicable to the impugned goods that is. The impugned notification stipulates satisfaction of the designated official that the goods emerged from carrying out experiments or research and is further subject to production of the certification, if required, maintenance of records, if prescribed, and inspection of premises, if desired. The notification is a relic of antiquity when the process of clearance was vastly different and central e....